JOURNAL ENTRIES

Banking Transactions

Class :- 11th






1.    Any payment made by cheque

Salary A/C _ _ _ Dr.

   To Bank

2.   Bank charge by bank

      Bank charge A/C _ _ _ Dr.

         To Bank

3.   Interest charged by bank

     Interest A/C _ _ _ Dr.

        To Bank

4. Amount deposit into bank

     Bank A/C _ _ _ Dr.

       To cash

5. Amount withdrawal from bank

     Cash A/C _ _ _ Dr.

        To Bank

6.   Interest allowed by bank

     Bank A/C _ _ _ Dr.

        To Interest

7.  Amount withdrawal from bank for personal use

       Drawing A/C _ _ _ Dr.

          To Bank

8.  Amount directly deposited by customer in our bank

        Bank A/C _ _ _ Dr.

          To customer

9.  Cheque received from customer not deposited in the bank on the same day

      Cash A/C _ _ _ Dr.

          To customer

10.  Above cheque deposit into Bank

        Bank A/C _ _ _ Dr.

          To cash

11 Above cheque dishonoured

    Sunny A/C _ _ _ Dr.

      To Bank

12. Cheque received from customer and deposited into bank on the same day

     Bank A/C _ _ _ Dr.

       To customer